2. The crime of this case is determined as follows: (a) as if the Defendant sold petroleum sold for taxation purposes several times as tax-free oil, the crime of this case is deemed to have been illegally refunded a considerable amount of taxes; (b) the Defendant did not have the record of being punished for the same crime; (c) the Defendant committed the crime of this case with no record of being punished for the same crime; (d) the Defendant’s mistake is seriously against himself; and (e) the equity between the case where the instant crime and the judgment have become final and conclusive pursuant to Article 39(1) of the Criminal Act should be considered at the same time; and (e) other circumstances that form the conditions for sentencing as indicated in the instant case, such as the Defendant’s age, character and behavior, environment, family relationship, and circumstances after the crime, it is deemed unfair

3. In conclusion, the prosecutor's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act on the ground that it is without merit. It is so decided as per Disposition.